ECJ: Advocate General holds German switch-over provision for low-taxed passive income of foreign PEs incompatible with EC Law – details

As reported previously  on 29 March 2007, Advocate General (AG) Paolo Mengozzi of the European Court of Justice (ECJ) gave his opinion in case of Columbus Container Services B.V.B.A. & Co. v. Finanzamt Bielefeld-Innenstadt (C-298/05). Details of the opinion are summarized below.

Advocate General's Opinion. As to the question which fundamental freedom applies, the AG stated that both the freedom of establishment and the free movement of capital could appl…